The Saudi Customs allows the importers to apply to refund the customs duty conclusively collected, if it is due, and as they provide proof via FASAH platform in accordance with the mentioned cases.

The cases:

• In case the importer didn’t provide the industrial license, and the customs exemption, and didn’t check with the customs for a long time after that, they will be only exempted from due lands fee.
• The importers afford the fee of shipment clearance lateness in case they didn’t complete the clearance requirements, the industrial license, the exemptions, and certificates of conformity.
• The manufacturer can get a custom exemption for the raw material, or machines and spare parts after getting the electronic license from the ministry of industry.
• The importer should apply to the customs exemption in accordance with the conditions of the Ministry of Industry within a minimum period of six months before import and a maximum period of six months after import.

Source:

https://www.linkedin.com/posts/saudicustoms_aepaesaeuaetaepaezaerabraepaesaebaehaewaexaeyaer-activity-6764570839745744896-oGk_